Mere use of brand name or logo owned by AEs by assessee cannot be construed as expenses incurred for AMP

Xerox India Ltd. Vs DCIT (ITAT Delhi)

Conclusion: Expenditure incurred on Advertisement, Marketing and Promotion (AMP) for creating market intangibles including brand value in favour of Associated Enterprises was not  considered as an international transaction as mere use of brand name or logo owned by the AEs by assessee would not automatically lead to influence that any expenses that assessee incurred towards AMP was only to enhance the brand and there was no cogent material to treat the incurring of AMP

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